Paul L. Caron

Wednesday, January 15, 2014

Chodorow Presents Pope Francis, the Bible, and Tax Policy Today at Pepperdine

ChodorowAdam Chodorow (Arizona State) presents Pope Francis, the Bible, and Tax Policy at Pepperdine today as part of our Tax Policy Colloquium Series:

  1. What does the Bible actually say, either directly about taxes and tax-like institutions or indirectly about principles that should guide policymakers, regarding an appropriate tax system?
  2. To what extent should the Bible or religious views guide votes or opinions on such secular policy matters?

Biblical Tax Systems and the Case for Progressive Taxation, 23 J.L. & Relig. 53 (2008):

With the political rise of the religious right, American policymakers have increasingly looked to religion for guidance on important policy issues, including questions of distributive justice and how best to allocate tax burdens. While many claim that Judeo-Christian values require progressivity, the examples of taxation found in the sacred texts apparently refute this claim. This article examines four examples of taxation found in the Bible and Talmud to determine whether it is appropriate to infer from them a Judeo-Christian principle of tax fairness that should apply in a modern, secular tax system. I find that, not only do these examples use different methods for allocating tax burdens, making it impossible to identify one principle, but, more important, each example bears the stamp of its religious purpose or historical circumstances, making it inappropriate to rely on these examples as evidence of a divinely-sanctioned principle of tax justice.

Update:  Post-presentation dinner:


January 15, 2014 in Colloquia, Pepperdine Tax, Scholarship, Tax | Permalink | Comments (1)

Monday, January 13, 2014

Pepperdine Tax Policy Workshop Series (Spring 2014)

Pepperdine Law School (2013)One of the many joys of my new life at Pepperdine is the opportunity to teach Tax Policy for the first time in my career.  Inspired by Lenadra Lederman's discussion on this blog in 2008-09 of the ideal structure for a tax workshop series, and the experience of over a dozen law schools with such a series (Boston College, Columbia, Connecticut, Indiana, Loyola-L.A., Michigan, NYU, Northwestern, Pennsylvania, San Diego, Toronto, UCLA, and Washington), I'm delighted to have 19 Pepperdine students embark on the journey with me this semester.  I've divided the course into seven two-week chunks, focused on a tax professor's paper:

  • Jan. 15:   Adam Chodorow (Arizona State)
  • Feb. 3:    Richard Winchester (Thomas Jefferson)
  • Feb. 12:  Leigh Osofsky (Miami)
  • Mar. 3:   Brian Galle (Boston College)
  • Mar. 24: Sarah Lawsky (UC-Irvine)
  • Apr. 7:    Vic Fleischer (San Diego)
  • Apr. 21:  Jordan Barry (San Diego)

I will of course blog each professor's paper on the day of their presentation.  SoCal professors and practitioners are welcome to attend any of the sessions (11:00 a.m. - 12:30 p.m.) -- just let me know.

January 13, 2014 in Colloquia, Legal Education, Pepperdine Tax, Scholarship, Tax | Permalink | Comments (0)